THE issues of glasshouses, lean-tos and building use all came up when the first Tax on Real Property tribunal sat yesterday.

The TRP system, which replaced Tax on Rateable Value, uses aerial images to work out the taxable area and measures the size by the roof shape.

‘The aim was to remove the subjectivity of the old system and also reduce the need to enter properties,’ said chief Cadastre officer Mike Burton. The tribunal deals with issues that people have with the amount they are being taxed.

The first sitting was chaired by Stuart Le Maitre with Caroline Latham and Sheelagh Evans as members. It focused on whether a storage space had been correctly categorised.

Milton Brehaut has rented a small space at Les Grippios warehouse at Bordeaux for more than eight years. He uses it to store electrical equipment that he rents out and has a small editing suite for transferring videos to DVDs. It has been classed as retail.

The warehouse is owned by Jim Price, who applied to the tribunal. ‘Mr Brehaut is quite upset by his classification,’ he said. ‘Retail is the sale of goods to the public. Now Mr Brehaut does not sell goods. It’s more of a hobby than a business.’

The tribunal will visit the property in the new year to determine the use.